2014-11-14T15:44:57-06:00 2014-06-30 383635706 REHMANN ROBSON LLC 1500 W BIG BEAVER RD 2ND FLR TROY MI 48084 990 2013-07-01 381366931 LEADER DOGS FOR THE BLIND LEAD 2486519011 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 SUSAN M DANIELS CHIEF EXECUTIVE OFFICER 2486519011 2014-11-05 1 KATHLEEN M UNDERHILL CPA P00589677 2489525000 2014-11-05 2013 2015-11-30 17:44:51Z SUSAN M DANIELS 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 28319922 0 X WWW.LEADERDOG.ORG X 1952 MI EMPOWERING PEOPLE WHO ARE BLIND OR VISUALLY IMPAIRED WITH LIFELONG SKILLS FOR INDEPENDENT TRAVEL THROUGH QUALITY LEADER DOGS, HIGHLY EFFECTIVE CLIENT INSTRUCTION, AND INNOVATIVE SERVICES. 23 23 147 1256 0 0 15858050 23118660 0 0 61988 347801 218472 253682 16138510 23720143 2983317 1808744 0 0 6890967 7453086 66000 386750 2352895 4102210 4417368 14042494 14065948 2096016 9654195 18624478 28484570 3238717 3323865 15385761 25160705 X EMPOWERING PEOPLE WHO ARE BLIND OR VISUALLY IMPAIRED WITH LIFELONG SKILLS FOR INDEPENDENT TRAVEL THROUGH QUALITY LEADER DOGS, HIGHLY EFFECTIVE CLIENT INSTRUCTION, AND INNOVATIVE SERVICES. 0 0 7664256 15581 GUIDE DOG TRAINING: SINCE 1939, LEADER DOG HAS OPERATED ONE OF THE WORLD'S MOST RESPECTED AND INNOVATIVE GUIDE DOG PROGRAMS. THE FREE, 26-DAY RESIDENTIAL TRAINING PROGRAM WELCOMES CLIENTS WHO ARE LEGALLY BLIND, AT LEAST 16 YEARS OLD, HAVE GOOD ORIENTATION AND MOBILITY SKILLS AND ARE ABLE TO CARE FOR THEIR DOG.TRAINING IS PERSONALIZED FOR EACH CLIENT. THANKS TO SOPHISTICATED BREEDING, PUPPY RAISING AND DOG TRAINING PROGRAMS, LEADER DOG IS ABLE TO MATCH CLIENTS WITH A DOG THAT BEST FITS THEIR LIFESTYLE, TRAVEL PACE, PHYSICAL SIZE, STAMINA AND OTHER CONSIDERATIONS. CLIENTS HAVE THE OPPORTUNITY TO TRAIN WITH THEIR GUIDE DOG IN A WIDE VARIETY OF SITUATIONS TO FIT THEIR CURRENT AND FUTURE NEEDS, INCLUDING URBAN, SUBURBAN AND RURAL LOCATIONS; COLLEGE CAMPUSES; BUSY STORES AND MALLS AND OTHER ENVIRONMENTS. 128780 GPS TECHNOLOGY: CLIENTS RECEIVE AND ARE INSTRUCTED IN THE USE OF A FREE GPS DEVICE THAT PROVIDES LOCATION, DIRECTION, STREET NAME, NEARBY POINTS OF INTEREST AND OTHER INFORMATION.THIS TECHNOLOGY EMPOWERS CLIENTS TO IDENTIFY THEIR CURRENT LOCATION AND PLAN THEIR OWN TRAVEL, RATHER THAN RELYING ON OTHERS TO FILL THIS NEED.GPS TECHNOLOGY ALLOWS PEOPLE TO TRAVEL FURTHER AND EXPLORE NEW DESTINATIONS. 518544 VOLUNTEER AND COMMUNITY OUTREACH PROGRAM: THE LEADER DOG VOLUNTEER PROGRAM PROVIDES AN OPPORTUNITY FOR VOLUNTEERS TO MAKE A DIFFERENCE IN THE LIVES OF PEOPLE WHO ARE BLIND AND VISUALLY IMPAIRED. VOLUNTEERS ARE INTEGRAL TO DAILY OPERATIONS AND SUPPORT LEADER DOG, BOTH LOCALLY AND ACROSS THE COUNTRY, IN PROVIDING LIFE-ENHANCING SERVICES TO OUR CLIENTS. VOLUNTEERS CONTRIBUTE THEIR TIME, ENERGY AND A VARIETY OF SKILLS AND TALENTS IN MANY AREAS OF THE ORGANIZATION INCLUDING DOG CARE, CLIENT ASSISTANCE, PUBLIC PRESENTATIONS AND ADMINISTRATIVE SUPPORT.-THE COMMUNITY OUTREACH PORTION OF THE PROGRAM ALLOWS LEADER DOG TO UTILIZE VOLUNTEERS TO REACH OUT TO THE COMMUNITY PROVIDING EDUCATIONAL INFORMATION ABOUT GUIDE DOGS, LEADER DOG OPERATIONS, AND A SENSE ABOUT WHAT IT IS LIKE TO BE BLIND OR VISUALLY IMPAIRED. COMMUNITY OUTREACH IS CONDUCTED ACROSS THE COUNTRY BY VOLUNTEERS WHO ATTEND, SPEAK OR GIVE PRESENTATIONS BEFORE VARIOUS GROUPS IN SCHOOL, CORPORATE OR COMMUNITY CLUB SETTINGS. 288913 ORIENTATION & MOBILITY (O&M) TRAINING: THE FIRST SEVEN-DAY RESIDENTIAL O&M PROGRAM EMPOWERS PEOPLE BY PROVIDING THE SKILLS NEEDED TO TRAVEL SAFELY USING A WHITE CANE IN A MUCH SHORTER TIMEFRAME THAN TRADITIONAL O&M PROGRAMS. O&M TRAINING IS THE FIRST STEP TOWARD BECOMING AN INDEPENDENT TRAVELER.TRAINING FOCUSES ON CANE SKILLS AND MAINTAINING ORIENTATION WHILE TRAVELING. IT IS PROVIDED ON A 1:1 CLIENT-TO-INSTRUCTOR RATIO AND IS PERSONALIZED FOR EACH CLIENT'S INDIVIDUAL NEEDS AND CAPABILITIES.THE TRAINING IS PROVIDED FREE OF CHARGE TO ANYBODY WHO IS LEGALLY BLIND AND AT LEAST 16 YEARS OF AGE, REGARDLESS OF WHETHER OR NOT THEY PLAN TO EVENTUALLY TRAIN WITH A GUIDE DOG. 1808744 1808744 PROVIDE PERIODIC SUPPORT TO LEADER DOGS FOR THE BLIND FOUNDATION, IN ACCORDANCE WITH THE LIQUIDITY AND SPENDING POLICY. 2097657 1808744 10409237 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 1 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 21 1 1 147 1 1 1 1 CA 0 0 0 1 1 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI AL AR CA CT DC GA ID IN KS LA MD MS MT NV NJ NY ND OK PA SC TN VA WV WY AK AZ CO DE FL IL IA KY ME MA MN MO NE NH NM NC OH OR RI SD TX VT WA WI X X LORENE SUIDAN 2486519011 1039 SOUTH ROCHESTER RD ROCHESTER HILLS MI 48307 HAROLD GARDNER CHAIRMAN 1.00 X X 0 0 0 JOHN HEBERT VICE CHAIRMAN 1.00 X X 0 0 0 BRIAN HUNTER TREASURER 1.00 X X 0 0 0 MARGARET DIMOND SECRETARY 0.50 X X 0 0 0 THERESE ALFAFARA TRUSTEE 0.50 X 0 0 0 ANNA BILITI TRUSTEE 0.50 X 0 0 0 WILLIAM CARTY TRUSTEE 0.50 X 0 0 0 MICHAEL COX TRUSTEE 0.50 X 0 0 0 KATHRYN DAVIS TRUSTEE 0.50 X 0 0 0 DEBBIE DAYTON TRUSTEE 0.50 X 0 0 0 ERIC DEGROAT TRUSTEE 0.50 X 0 0 0 PAUL EDWARDS TRUSTEE 0.50 X 0 0 0 STEVE GUARINI TRUSTEE 0.50 X 0 0 0 GREGORY GUIDICE TRUSTEE 0.50 X 0 0 0 SCOTT KOWALKOWSKI TRUSTEE 0.50 X 0 0 0 THOMAS MCNULTY TRUSTEE 0.50 X 0 0 0 CURTIS NORENBERG TRUSTEE 0.50 X 0 0 0 THOMAS O'MASTA TRUSTEE 0.50 X 0 0 0 STEPHEN R POLK TRUSTEE 0.50 X 0 0 0 PAUL PREKETES TRUSTEE 0.50 X 0 0 0 AVRIL RINN TRUSTEE 0.50 X 0 0 0 LYNN SCHRAGE TRUSTEE 0.50 X 0 0 0 JUDGE PAUL TERANES TRUSTEE 1.00 X 0 0 0 SUSAN M DANIELS PRESIDENT/CEO 40.00 X 213109 0 30255 RODNEY HANELINE VICE PRESIDENT, CHIEF PROG 40.00 X 136362 0 18278 LORENE SUIDAN VICE PRESIDENT, CFO 40.00 X 116942 0 10985 DR DAVID SMITH DIRECTOR OF CANINE HEALTH 40.00 X 119767 0 13775 MELISSA WEISSE CHIEF PHILANTHROPY OFFICER 40.00 X 115371 0 15794 701551 0 89087 5 0 1 0 GRIZZARD COMMUNICATIONS GROUP INC 229 PEACHTREE STREET NE STE 1400 ATLANTA GA 30303 DIRECT MAIL CAMPAIGN 480122 COMMUNITY COUNSELING SERVICES PO BOX 824885 PHILADELPHIA PA 19182 CAPITAL CAMPAIGN CONSULTING 335750 KTD COMMUNICATIONS GROUP PO BOX 2185 ROYAL OAK MI 48068 PUBLICATION MAILING 121317 3 X 8040 8323298 14787322 4191381 23118660 111374 111374 1620 0 1620 1620 1620 4678760 4442088 245 236672 -245 236427 236427 277514 8040 98796 178718 178718 20809 5905 14904 14904 95604 52745 42859 42859 OTHER INCOME 900099 15581 15581 15581 23720143 15581 0 585902 1808744 1808744 533520 158473 375047 5392899 4044357 737452 611090 335191 254063 53078 28050 764067 607464 88034 68569 427409 323961 67681 35767 55502 12397 16370 26735 34500 34500 386750 386750 684305 195091 127864 361350 474400 142906 155563 175931 815365 541390 250608 23367 323660 253130 19821 50709 809377 748070 61307 165469 144015 17057 4397 CLIENT AND CANINE EXPEN 661592 657627 2283 1682 SERVICE FEES 178976 41713 86000 51263 LIONS CLUB EXPENSES 111722 111722 RECEIVABLES, BAD DEBTS 102500 102500 364114 -788849 424735 14065948 10409237 1303816 2352895 1481219 5231477 585797 0 351176 6337265 1171074 491728 77573 146471 135586 303172 21967335 11357136 11128869 10610199 2327752 2958120 1365432 2406138 18624478 28484570 607736 871934 30000 3295 2362846 2215124 238135 233512 3238717 3323865 X 11454795 11254178 1401073 10726863 2529893 3179664 15385761 25160705 18624478 28484570 9654195 120749 0 X X 0 1 X 1 0 X 7436803 7536677 7762886 15858050 23118660 61713076 7436803 7536677 7762886 15858050 23118660 61713076 1724304 59988772 781186 658633 820408 44846 111374 2416447 9000 9000 26879 28132 4235 21016 15581 95843 64234366 70911 0.93390 0.93210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1609531 565092 98739 70035 2203327 716880 955000 -15959 46390 1609531 688326 15000 47357 33803 716880 681517 10000 31980 35171 688326 638045 91723 48251 681517 0.99550 0.00450 0 0 419541 419541 17628726 7908621 9720105 2604992 2405804 199188 1314076 1042711 271365 10610199 OTHER ASSETS 1154 CONSTRUCTION IN PROGRESS 1185779 BENEFICIAL INTERESTS IN TRUSTS 986170 LIFE INSURANCE 233035 2406138 GIFT ANNUITY LIABILITY 233512 233512 X 23282622 120749 14995 -573265 -437521 23720143 0 23720143 13507678 14995 14995 13492683 573265 573265 14065948 PART V, LINE 4: THE ORGANIZATION USES ALL OF THE NET INVESTMENT INCOME FROM THE ENDOWMENT FUNDS FOR UNRESTRICTED PURPOSES, AS THE CASH FLOWS AND OTHER FINANCIAL REQUIREMENTS DICTATE. PART X, LINE 2: THE ORGANIZATION HAS EVALUATED ITS INCOME TAX FILING POSITIONS FOR FISCAL YEARS 2011 THROUGH 2014, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION AS OF JUNE 30, 2014. THE ORGANIZATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE ORGANIZATION DOES NOT HAVE ANY AMOUNT ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT JUNE 30, 2014 OR 2013, AND IT IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CAPITAL CAMPAIGN EXPENSES -573,265. PART XII, LINE 4B - OTHER ADJUSTMENTS: CAPITAL CAMPAIGN EXPENSES 573,265. X X X X X X 1 GRIZZARD COMMUNICATIONS GROUP PO BOX 534215 ATLANTA GA 30353 DEVELOPED AND FULFILLED DIRECT MAIL CAMPAIGN 0 921638 48000 873638 COMMUNITY COUNSELING SERVICE PO BOX 824885 PHILADELPHIA PA 19182 CAPITAL CAMPAIGN COUNSELING AND GUIDANCE 0 0 338750 -338750 921638 386750 534888 AL AK AR CA CO CT DE FL GA ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY AZ LEAD IN THE HOLIDAYS 285554 8040 277514 48427 50369 285554 8040 277514 48427 50369 98796 178718 20809 5000 905 1 0.25000 20809 5000 905 5905 14904 MI 1 0 0 0 0.05000 0.95000 DAVID HARMON 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 0 MAUREEN SMITH 4500 PLANNED, COORDINATED AND IMPLEMENTED THE LOGISTICS FOR OBTAINING LICENSE, PRINTING OF RAFFLE TICKETS, GETTING PRIZES, AND WORKED WITH VOLUNTEER STAFF TO SELL RAFFLE TICKETS. MAINTAINED APPROPRIATE LISTINGS OF SALES AND RECONCILED SAME WITH ACCOUNTING STAFF. X 0 SCHEDULE G, PART I, LINE 2B, COLUMN (V) IN ADDITION TO THE $48,000 PAID TO THE PROFESSIONAL FUNDRAISER FOR CONSULTING SERVICES, THE ORGANIZATION ALSO PAID THE GRIZZARD COMMUNICATIONS GROUP $432,122 FOR FUNDRAISING EXPENSES. THE AGREEMENT DISTINGUISHES PAYMENTS FOR PROFESSIONAL FUNDRAISING SERVICES FROM EXPENSE PAYMENTS AS FOLLOWS: THE AGREEMENT LISTS THE MONTHLY CONSULTING FEE FOR THE PERIOD OF THE CONTRACT. IT THEN LISTS THE ADDITIONAL SERVICES AND COSTS REQUIRED TO PRINT AND MAIL THE DIRECT MAILERS. THE AGREEMENT DESCRIBES HOW THESE COSTS WILL BE DETERMINED AND WHEN THEY ARE DUE AND PAYABLE TO THE FUNDRAISER. 1 LEADER DOGS FOR THE BLIND FOUNDATION 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 454529860 501(C)(3) 1808744 TO RECEIVE AND ADMINISTER FUNDS FOR LEADER DOGS FOR THE BLIND 1 PART I, LINE 2: THE FOUNDATION SHALL ANNUALLY NOTIFY THE PRESIDENT OF THE ORGANIZATION OF THE TYPE AND AMOUNT OF SUPPORT PROVIDED BY THE FOUNDATION TO THE ORGANIZATION DURING THE PREVIOUS YEAR. THE FOUNDATION IS ALSO REQUIRED TO PROVIDE A COPY OF ITS MOST RECENTLY FILED FORM 990 TO THE ORGANIZATION. X X X 0 0 0 0 0 0 0 0 0 SUSAN M DANIELS PRESIDENT/CEO 213109 0 0 0 0 0 0 0 30255 0 243364 0 0 0 RODNEY HANELINE VICE PRESIDENT, CHIEF PROG 136362 0 0 0 0 0 0 0 18278 0 154640 0 0 0 X 11 4040096 STOCK MARKET VALUE X DOG FOOD 2 58065 COST OF DONATED PROP X CANINE MEDICA 1 49054 COST OF DONATED PROP X IT SOFTWARE 1 26101 COST OF DONATED PROP X GPS UNITS 1 12302 COST OF DONATED PROP X HOLIDAY CARDS 2 5763 COST OF DONATED PROP 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS FIRST REVIEWED BY SENIOR MANAGEMENT. IT IS THEN REVIEWED BY THE AUDIT COMMITTEE. THE RETURN IS THEN FORWARDED TO THE BOARD OF TRUSTEES FOR THEIR REVIEW BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C COI: EACH BOARD MEMBER SIGNS A STATEMENT OF UNDERSTANDING WHICH INCLUDES A CONFLICT OF INTEREST STATEMENT. THE COI IS MONITORED BY THE FACT THAT THE ORGANIZATION DOES NOT DO BUSINESS DIRECTLY WITH A BOARD MEMBER, ALTHOUGH HE/SHE MAY WORK FOR A COMPANY THAT THE ORGANIZATION MAY DO BUSINESS WITH. FOR LARGE CONTRACTS, SUCH AS BANK LOANS, OR INSURANCE, THE ORGANIZATION HAS A BIDDING PROCESS WHICH INCLUDES AT LEAST 3 DIFFERENT VENDORS. A BOARD COMMITTEE MAKES THE FINAL SELECTION OF WHICH COMPANY TO SELECT, AND IF THE BOARD MEMBER ALSO BY CHANCE SERVED ON THAT COMMITTEE, HE/SHE WOULD ABSTAIN FROM VOTING FOR THAT PARTICULAR CONTRACT. THUS, ANY TRANSACTION WOULD BE DONE AT ARM'S LENGTH. THE ORGANIZATION ALSO RELIES UPON EACH BOARD MEMBER TO KEEP THEM INFORMED IF THEY HAVE ANY COI OR POTENTIAL COI TRANSACTIONS WITH ANY DEPARTMENT OR PERSON WITHIN THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR SENIOR MANAGEMENT: THE CEO OBTAINS SURVEY DATA FROM ON-LINE SOURCES(ORGANIZATIONS LIKE ASE, OTHER GUIDE DOG SCHOOLS AND OTHER COMPANIES) AS A BASIS FOR COMPARISON OF SALARIES FOR THE POSITIONS. SHE THEN MAKES A RECOMMENDATION TO THE HUMAN RESOURCES COMMITTEE WHICH THEN PRESENTS IT TO THE BOARD OF TRUSTEES FOR APPROVAL. COMPENSATION FOR CEO: THE CHAIRPERSON CONDUCTS HIS OWN SALARY REVIEW OF OTHER SIMILAR CEO POSITIONS AND TAKES HIS RECOMMENDATION TO THE BOARD OF TRUSTEES FOR THEIR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART I, LINE 8: CONTRIBUTION REVENUE INCREASED SIGNIFICANTLY FROM THE PRIOR YEAR DUE TO THE LAUNCHING OF A CAPITAL CAMPAIGN TO SUPPORT THE CANINE DEVELOPMENT CENTER CONSTRUCTION. FORM 990, PART XII, LINE 2C: THE PROCESS OF SELECTING AND OVERSEEING THE WORK OF THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR. LEADER DOGS FOR THE BLIND FOUNDATION 1039 SOUTH ROCHESTER ROAD ROCHESTER HILLS MI 48307 454529860 RECEIVE & ADMINISTER FUNDS FOR LDB MI 501(C)(3) LINE 11D, III-O 0 0 1 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 LEADER DOGS FOR THE BLIND FOUNDATION B 1808744 FMV LEADER DOGS FOR THE BLIND FOUNDATION C 8323298 FMV